The special tax rate for your property is governed by the Rate and Method of Apportionment of Special Tax ("RMA") associated with the particular Community Facilities District your property is located in. The RMA is the taxing formula, and is established at the time of district formation through a landowner election and City Council approval process.
The RMAs provide that the Assigned Special Tax rate is based on the particular special tax classification assigned to your property. The special tax classifications are generally based on the type of unit and building square footage (based on the City building permit(s) initially issued for the property).
Each tax year, the amount levied may be reduced from the Assigned/Maximum Special Tax Rate if certain conditions exist as provided for in the individual RMA for the respective district.
For each of the City of San Diego administered Community Facilities Districts, the links below will direct you to the Assigned Special Tax table of the RMA, full text of the RMA, and a map of the district showing the boundaries and any applicable zones: